1979 : Mah. XXIX]

Maharashtra Tax on Buildings (with larger
Residential Premises) (Re-enacted) Act, 1979.

1 1

GOVERNMENT OF MAHARASHTRA

LAW  AND  JUDICIARY  DEPARTMENT

MAHARASHTRA ACT No. XXIX OF 1979.

THE  MAHARASHTRA  TAX  ON  BUILDINGS
(WITH  LARGER  RESIDENTIAL  PREMISES)
(RE-ENACTED)  ACT,  1979.

(As modified upto the 23rd November 2012)

*

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2012

[Price  Rs.  13.00]

1979 : Mah. XXIX]

Maharashtra Tax on Buildings (with larger
Residential Premises) (Re-enacted) Act, 1979.

1 3
(i)

THE MAHARASHTRA  TAX  ON  BUILDING  (WITH  LARGER

RESIDENTIAL  PREMISES)  (RE-ENACTED) ACT, 1979.

CONTENTS

PREAMBLE.

SECTIONS.

1.

Short  title,  extent  and  commencement.

2. Definitions.

LEVY AND ASSESSMENT  OF TAX

3. Levy and collection of tax on certain buildings.

4. Primary responsibility for tax.

5. Person liable to pay tax under the Act entitled to recover amount

of tax from occupier of premises.

6. Rights and remedies for recovery of amount under section 5.

7. Appointment of assessing authorities.

8. Preparation  and maintenance  of list of taxable premises  in

buildings.

9. Assessment of taxable premises.

10. Publication of assessment list and list of modifications.

11. Appeal.

12. Authorities competent to collect tax, etc.

COLLECTION OF TAX

13. Tax to be charged on buildings, in respect of which it is leviable.

14. Crediting amount of  tax collected  to State Government and
submission of return of collection by collecting authority.

15. Default of muncipial corporation in collecting tax.

MISCELLANEOUS

16. Power of entry, inspection, etc.

17. Refunds.

18. Limitation for claims for refund.

19. Penalty for default in payment of tax.

20. Penalty for failure to furnish return.

H  1058—1

1 4
(ii)

Maharashtra Tax on Buildings (with larger
Residential Premises) (Re-enacted) Act, 1979.

[1979 : Mah. XXIX

SECTIONS.

21. Offence of making false statments, etc.

22. Punishment for obstruction.

23. Offences by companies

24. Exemptions of certain buildings from payment of tax.

25. Tax under this Act leviable in addition to other taxes.

26. Power to make rules.

TRANSITIONAL AND SPECIAL PROVISIONS

27. Repeal of Mah. XIX of 1974.

28. Preparation of list of taxable premises and assessment list

and collection of tax for 1974-79.

29. Refund of amount paid under repealed Act to persons not

liable to tax under this Act.

30. Provision for revision of bill or refund order when it is not

correct.

SCHEDULE.

1979 : Mah. XXIX]

Maharashtra Tax on Buildings (with larger
MAHARASHTRA ACT No. XXIX OF 1979.1
Residential Premises) (Re-enacted) Act, 1979.

1

[THE MAHARASHTRA TAX ON BUILDINGS (WITH LARGER RESIDENTIAL PREMISES)
(RE-ENACTED) ACT, 1979]
(This Act received the assent of the Governor on the  6th September
1979 ; the assent was first published in the Maharashtra Government
Gazette, Part IV, Extraordinary, on the 12th September 1979)

Amended by Mah. 17 of 1989 (28-4-1989)†

”

”

”    10 of 2010 (1-6-2010)†

An Act to provide for levy of tax on buildings in Corporation areas in the State
of Maharashtra, which contain larger residential premises.

Mah.
XIX of
1974.

WHEREAS the Maharashtra Tax on Residential Premises Act, 1974, provided
for the levy of tax on residential premises in Corporation areas, the floorage of
which exceeds 125 square meters in Greater Bombay and 150 square metres in other
Corporation areas ;

AND WHEREAS the High Court of Bombay, in Miscellaneous Petition No. 214
of 1978, Rajab Mahal  Co-operative Housing  Society Ltd.  versus  the State of
Maharashtra and others, and in other petitions, decided on the 29th November
and the 1st December 1978, held that this Act providing for  uniform rate of tax for
premises  wherever situtated in any Corporation area  offends article  14 of the
Constitution of India and is, therefore, null and void ;

AND WHEREAS some of the objects of such tax are that there should be a
check on extravagant use of avaliable living space, more residential accommodation,
of which there is an acute scarcity, may become avaliable in thickly populated cities,
and buildings which would come up after imposition of such tax might not contain
any, or might contain less number of, larger residential flats or premises ;

AND  WHEREAS this tax on buildings is a source  of revenue  to the State
Government and lakhs of rupees have been collected and may have to be refunded,
and this sources and the consequent benefit of regulating the use of living space
would not be avaliable in future ;

AND WHEREAS it is expedient to maintain continuity, and for that purpose, to
enact a new Act, in place of the Act struck down, which would be free from the
defects pointed out by the High Court and those noticed in the administration of
that Act, and to levy and collect a tax on buildings or parts thereof in Corporation
areas,  which contain larger residential  premises, on  the basis  of floorage and
rateable value, with retrospective effect from the 1st April 1974, i.e. the date from
which the tax under the Maharashtra Tax on Residential Premises Act, 1974, was
levied and collected, and to make certain incidential and consequential provisions ;
It is hereby enacted in the Thirtieth Year of Republic of India as follows:—

1. (1) This Act may be called the Maharashtra Tax on Buildings (with larger

Residential Premises) (Re-enacted) Act, 1979.

2[(2) It extends to the whole of the State of Maharashtra.
(3) (a) It shall, in the first instance, be deemed to have come into force on the
29th day of April 1974 in the Corporation area of each of the Muncipial Corporation
of Greater Bombay, the Municipal Corporation of the Cities of Pune, Solapur and
Kolhapur and the Corporation of the City of Nagpur.

(b) The State Government may bring it into force in such area or areas of the
municipal corporations of other city or cities and with effect form such date or
dates as the State Government may, by notification in the Official Gazette, specify ;
and different dates may be specified for different such area or areas.]

1

†
2

3

For Statement of Objects and Reasons, see Maharashtra Government Gazette, 1979, Part V,
PP.  302-303.
This  indicates  the  date  of  commencement  of  the  Act.
These  sub-sections  were sub-stituted  for  sub-section  (2)  by  Mah.  17 of  1989,  s.2  (a).
This marginal  note was  substituted, ibid,  s.2(b).

Mah.
XIX of
1974.

3[Short title,
extent  and
commen-
cement.]

2

Maharashtra Tax on Buildings (with larger
Residential Premises) (Re-enacted) Act, 1979.

[1979 : Mah. XXIX

Definitions.

2.

In this Act, unless the context otherwise requires,—

(a) “ appellate  authority ” means an appellate authority appointed  under

section 11 ;

1[(b) “ appointed day ”,—

(i) in relation to the muncipal corporations referred to in clause (a) of sub-
section (3) of section 1, means the date of publicaiton of this Act in the Official
Gazette ; and

(ii) in relation to the municipal corporations in which this Act is brought
into force by a notificaiton issued under clause (b) of sub-section (3) of section
1, means the date of publication of such notification ;]
(c) “  assessee ” means a person by whom tax or any other sum of money is
payable under this Act,  and includes every person in respect  of whom  any
proceeding under this Act has been taken for the assessment of tax payable by
him ;

(d) “ assessing authority ” means an officer appointed under section 7 ;
(e) “ building ” includes a house, outhouse, or any other similar structure,
whether of masonary, cement or bricks, or other like material, but does not include
a garage or quarters intended for the use of servants and used as such by them ;
2[(e-1) “capital value” means capital value of a building or part thereof fixed
or determined in accordance with the provisions of the relevant municipal law ;]
(f) “ collecting authority ” means the authority empowered to collect tax under

section 12 ;

(g) “ Corporation area  ” means  an area within the  limits of  municipal

corporation constituted under the relevant municipal law ;

(h) “ floorage ”, when used with reference to any residential premises in a
building, means the  total floor area of the premises, excluding the thickness
of walls ;

(i) “ muncipial corporation ” means a municipal corporation constituted under

the relevant municipal law ;

(j) “ occupier ” includes,—

(i) any person who for the time being is paying or is liable to pay to the
owner the rent or any portion of the rent of the residential premises in respect
of which such rent is paid or is payable ;

(ii) an owner living in or otherwise using his residential premises ;
(iii) a rent-free tenant ;
(iv) a licensee in occupation of any residential premises ; and
(v) any person who is liable to pay to the owner damages for the use and

occupation of any residential premises ;
(k)  “ owner ”, when used with reference to any residential premises in a
building, means the person who receives the rent of the said premises or who
would be entitled to receive the rent thereof if the premises were let and includes—

(i) an agent trustee who receives such rent on account of the owner,
(ii)  a  receiver,  sequestrator  or  manager  appointed by  any Court  of
competent jurisdiction to have the charge of, or to exercise the rights of an
owner of, the said premises, and

(iii) a mortgagee-in-possession ;

(l) “ prescribed ” means prescribed by rules made under this Act ;
(m) “ rateable value ” means the rateable value, annual value or annual letting
value of a building or part thereof, as fixed or determined in accordance with the
provisions of the relevant municipal law ;

1

2

Clause  (b)  was  substituted  by  Mah.  17  of  1989,  s.  3  (a).
Clause  (e-1)  was  inserted  by  Mah.  10  of  2010,  s.  115.

1979 : Mah. XXIX]

Maharashtra Tax on Buildings (with larger
Residential Premises) (Re-enacted) Act, 1979.

3

Bom.
III of
1888.
Bom.
LIX  of
1949.

C.P.
and
Berar
II of
1950.

(n) “ relevant municipal law ” means—

(i) in relation to Greater Bombay, the Bombay Muncipal Corporation Act,
(ii) in relations to the cities of Pune, Solapur  1[Kolhapur and any other
city or cities in the area or areas of which this Act is brought into force, by a
notification issued  under clause  (b) of sub-section (3) of section  1,]  the
Bombay Provincial Municipal Corporations Act, 1949,

(iii) in relation to the city of Nagpur, the City of Nagpur Corporation Act,

1948 ;
(o) “ residential  premises ” means  any building  or part thereof used, or

intended for independent use, for residential purposes ;

(p) “ Schedule ” means the Schedule appended to this Act;
(q) “ tax ” means the tax levied under this Act ;
(r) “ taxable premises ” means residential premises in a building in respect of

Levy  and
collection of
tax  on
certian
buildings.

which tax is leviable under this Act ;
(s) “ year ” means a financial year.

LEVY AND ASSESSMENT  OF TAX

3. (1) Nothwithstanding any judgement, decree or order of any Court, subject to the
provisions of this Act, there shall be levied and collected for every year commencing:—
2[(a) in relation to the municipal corporations referred to in clause (a)  of

sub-section (3) of section 1, on the 1st April 1974 ; and

(b)  in relation  to a  municipal corporation  referred to  in clause  (b)  of
sub-section (3) of section 1, on the 1st April of the year in which the notification
under the said clause (b) is issued,

a tax on all buildings or parts thereof situated in Corporation areas, containing any
residential premises:—]

3[(i)] if, situated in Greater Bombay area, the floorage of such premises is more
than 125 square metres and  the rateable value thereof is more  than rupees  one
thousand and five hundred ;

3[(ii)] if, situated in other Corporation area, the floorage of such premises is
more than 150 square metres and the rateable value thereof is more than rupees
one thousand and five hundred.

(2) No tax shall be leviable in respect of any residential premises, if situated in
Greater Bombay, where the floorage is 125 square metres or less or the rateable
value thereof is rupees one thousand and five hundred or less, and, if situated in
any other Corporation area, where the floorage is 150 square metres or less or the
rateable value thereof is rupees one thousand and five hundred or less.

(3) The tax shall be levied and collected in respect of taxable residential premises,
on the basis of the rateable value, at the rates set out in column 2 of the Schedule,
in the areas set out in column 1 thereof.

4[(4) Where, the Corporation has levied the property tax on the land and buildings
on the basis of capital value under the provisions of the relevant municipal law,
the tax shall be levied on all buildings or parts thereof situated in Corporation areas,
containing any residential premises,—

(i) if, situated in area of Brihan Mumbai, the floorage of such premises is

more than 125 square metres ;

(ii) if, situated in other Corporation area, the floorage of such premises is

more than 150 square metres ;
at such  rate not exceeding 0.05 per cent. of the capital value, as the  State

Government may, by notification in the Official Gazette, specify :

Provided that, where the property tax, on the basis of the capital value has been
revised by the Corporation under the relevant municipal law, the tax levied under
this Act shall not exceed forty per cent. of the tax payable in the year immediately
preceding such revision.]

1

2

This  portion  was  substituted  for  the  words  “and  Kolhapur”  by  Mah.  17  of  1989,  s.  3  (b).
This portion was substituted for the portion beginning with the words, figures and letters

“on  the  1st  April  1974”  and  ending  with  the  words  “any  residential  premises”,  ibid.,  s.  4  (a).

3

These  brackets  and  figures  were  substituted  for  the  brackets  and  letters  “(a)”  and  “(b)”,

respectively,  ibid.,  s.  4(b).

(G.C.P.)  H  1058—2  (4742—10-2012)

4

This  sub-section  was  inserted  by  Mah.  10  of  2010,  s.  116.

4

Maharashtra Tax on Buildings (with larger
Residential Premises) (Re-enacted) Act, 1979.

[1979 : Mah. XXIX

Primary
responsibility
for tax.

4.

(1) If the actual occupier of any residential premises in any building, in
respect of which tax is leviable under section (3) is the owner of the building, the
tax shall be leviable on the actual occupier.

(2) In any other case, the tax shall be leviable primarily as follows, that is to say:—

(a) if the premises are let, from the lessor ;
(b) if the premises are sub-let, from the superior lessor.

Person  liable
to  pay  tax
under the
Act entitled
to recover
amount  of
tax from
occupier of
premises.

5.

(1) If any person, from whom under the provisions of section 4 the tax is
leviable, pays the tax in respect of any residential premises in a building, he shall,
if he is not himself in occupation thereof during the period for which he has paid
the tax, be entitiled to receive the amount of the tax from the person in  actual
occupation of such premises for the period aforesaid.

(2) The recovery of any amount of the tax from an accupier under this section
shall not be deemed to be an increase for the purpose of section 7 of the *Bombay
Rents, Hotel and Lodging House Rates Control Act, 1947, or any law corresponding
thereto in force in any part of the State.

Bom.
LVII
of
1947.

Rights  and
remedies for
recovery of
amount
under
section 5.

Appointment
of  assessing
authorities.

Preparation
and
maintenance
of  list  of
taxable
premises  in
buildings.

6.

Any person entitled to receive any amount under section 5 shall have for
the recovery thereof the same rights and remedies, as if such amount were rent
payable to him by the person from whom he is entitled to receive the same.

8.

7.

For the purpose of assessing the tax, the Municipal Commissioner concerned
may, by an order in writing, appoint such of the officers of the Corporation as he
thinks fit, to be assessing authorities, and shall define the limits of their jurisdiction.
(1) Within three months from the date of its appointment or such longer
period as the Municipal Commissioner may specify in any case or class of cases,
every assessing authority  shall cause  a list  of all buildings containing taxable
premises and indicating the taxable premises therein and the proportionate rateable
value thereof, to be prepared and published in such manner as may be prescribed.
For this purpose, the assessing authority may inspect any buildings or premises
or make such enquires as it thinks fit.

(2) The list of taxable premises shall be maintained up-to-date by the assessing
authority by inserting, deleting or altering any entry  in the list, whenever such
insertion, deletion or alteration is found to be necessary in  consequence of any
premises being constructed, altered, added to, or being reconstructed, in whole or
in part, or on account of any erroneous omission or insertion of entry made through
fraud, accident or mistake.

(3) For the purpose of enabling the assessing authority to prepare and publish
a list of taxable premises under sub-section (1), the owner of every taxable premises
shall, within two months from the appointed day or such longer period as the State
Government may, either suo motu or on an application of a municipal corporation,
by notification in the Official Gazette, specify in that behalf, furnish to the assessing
authority a return containing the following particulars, namely:—

(i) the locality and the building in which the taxable premises is situated;
(ii) the floorage of the premises ;
(iii) the rent for which the premises are let or reasonably expected to be let ;
(iv) the name of the owner of the premises and his permanent address ;
(v) the name of the occupier of the premises and his premanent address ; and
(vi) such other particulars as may be required by the assessing authority for

the purposes of this Act.

* Now see  the Maharashtra  Rent Control  Act, 1999  (Mah. XVIII  of 2000).

1979 : Mah. XXIX]

Maharashtra Tax on Buildings (with larger
Residential Premises) (Re-enacted) Act, 1979.

5

(4) For the purpose of enabling an assessing authority to maintain the list of
taxable premises up-to-date as provided in sub-section (2), every owner of such
premises which is taxable under this Act or which has ceased to be taxable at any
time, shall  furnish the assessing authority, a return containing the particulars
specified in sub-section (3), as soon as may be, after such premises is rendered
taxable or, as the case may be, has ceased to be taxable under this Act.

9.

(1) For the purpose of assessment of tax, an assessment list based on the
particulars contained  in the list of  taxable premises  shall be  prepared by  the
assessing authority, in respect of each building, separately.

Assessment
of  taxable
premises.

Publication
of  assess-
ment  list
and  list  of
modifications.

(2) The assessment list to be prepared for the first time after the appointed day
shall ordinarily be prepared within one year from the appointed day (or such longer
period as the State Government may, either suo motu or on application of a municipal
corporation, by notification in the Official Gazette,  specify in that behalf); and
every such subsequent list shall be prepared before the 30th day of June of the
year  to which  it relates  (or before  such  other  subsequent date  as  the  State
Government may either suo moto or on application of a municipal corporation, by
notificaiton in the Official Gazette, specify in that behalf).

(3) Where after the preparation of the  assessment list under sub-section (2),
any entry has been deleted, altered or added to in the list of taxable premises, and
consequent to  such deletion,  alteration or  addition, any  modification in  the
assessment list is rendered necessary, the assessing authority shall prepare a list
of such modificaitons.

10. (1) As soon as may be after the assessment list or the list of modificaitons
is prepared under section 9, the assessing authority shall cause to be published in
the prescribed manner, a notice thereof and of the place where such list or copy
thereof may be inspected ; and every person claiming to be either the owner or
occupier of the premises, included in the list, and any agent of such person, shall
be at liberty to inspect the list and to take extracts therefrom without any charge.
(2) Every notice published under sub-section (1) shall specify a date, not less
than fifteen days and not more than thirty days from the date of publication of the
notice, before which objections to the assessment list or list of modifications shall
be made.

(3) Objection to the assessment list or list of modifications shall be made by the
owner or occupier to the assessing authority before the time fixed in the notice by
application in writing, stating the grounds on which the assessment list or the list
of modifications is disputed. All applications so made shall be registered in a book
to be kept by the assessing authority for this purpose.

(4) After the period specified in the notice under sub-section (2) expires, the
assessing authority shall investigate and dispose of the objections after allowing
the objector a reasonable opportunity of being heard in person or by agent, and
cause the result thereof to be entered in the book kept under sub-section (3) and
cause any amendment necessary in accordance with such result to be made in the
assessment list, or, as the case may be, the list of modifications.

(5) The assessment list or, as the case may be, the list of modificaitons finally
made under sub-section (4) shall be authenticated by the assessing authority under
the  seal of its office and signature, and the assessing authority shall endorse a
certificate thereon that no valid objection has been made to the assessment list or
as the case may be, the list of modifications, except in cases in which amendments
have been made therein.

(6) The list authenticated as provided in sub-section (5) shall be published by
the assessing authority in such manner as it thinks fit, and a  copy thereof shall be
sent by it to the collecting authority for the collection of the tax in accordance with
such list.

H  1058—2a

6

Appeal.

Maharashtra Tax on Buildings (with larger
Residential Premises) (Re-enacted) Act, 1979.

[1979 : Mah. XXIX

11. (1) For the purpose of hearing appeals in relation to an assessment list or
list of modifications, the Municipal Commissioner may, by notification in the Official
Gazette, appoint as many of the officers of the Corporation as he thinks fit to be
the appellate authorities and shall define the limits of their jurisdiction.

(2) Any assessee objecting to the amount of  tax assessed by the assessing
authority or  denying his liability to  pay the tax so assessed, may  appeal to  the
appellate authority against the assessment :

Provided that, no such appeal shall lie unless the tax has been paid.
(3) The memorandum of appeal shall be  in the prescribed form  and shall be

verified in the prescribed manner.

(4) The appeal shall be presented within fifteen days next after the presentation
of the bill for payment of the tax assessed ; but the appellate authrotiy may admit
an appeal presented after the expiration of the said period, if it is satisfied that the
appellant had sufficient cause for not presenting it within the said period.

(5) The appellate authortiy shall fix a day and place for the hearing of the appeal,
and may, from time to time, adjourn the hearing and make or cause to be made such
further inquiry as it thinks fit. At the hearing of the appeal, the assessing authority
shall also have the right to be heard.

(6) In disposing of an appeal, the appellate authority may,—
(a) confirm, reduce, enhance or annual the assessment, or
(b) set aside the assessment, and direct the assessing authority to make a

fresh assessment after such further inquiry as may be directed.
(7) The appellate authority shall, on the conclusion of the appeal, communicate

orders passed by it to the appellant and the assessing authority.

(8) The orders passed by the appellate authority shall be final and shall not be

called in question in any Court.

(9) Where the appellate authority has enhanced the assessment, the assessing
authority shall issue an order specifying the additional amount to be paid by the
appellant, and shall send a copy thereof to the collecting authority for collecting
the said amount.

COLLECTION  OF TAX

Authorities
competent  to
collect tax,
etc.

12. (1) The tax shall be collected by the municipal corporation.
(2) The collection of the tax (including any penalty) under this Act shall be made
in the same manner in which the property tax is collected in that area under the
relevant municipal law :

Provided that, if in any Corporation area, the property tax is not levied by the
municipal corporation,  the tax  shall be  collected in  such manner  as may  be
prescribed.

(3) The collection of the tax and the recovery of penalty under this Act, on behalf
of any municipal corporation shall be made by the appropriate municipal corporation
authority  appointed to  collect the  property tax  on behalf  of such  municipal
corporation under the relevant municipal law.

(4) The municipal corporation shall, in respect of the cost of collection of the
tax, be entitiled to such rebate as may be prescribed, and different rates of rebate
may be provided for different corporation areas.

13. Notwithstanding anything contained in any law and notwithstanding any
rights arising out of any contract or otherwise howsoever, all sums due as tax or
penalty, in respect of any taxable premises, shall, subject to the prior payment of
the land revenue, if any, thereon due to the State Government, be a charge—

(a) in the case of any premises held immediately from the Government, upon
the interest in such premises of the person liable for such tax or penalty, and
upon the goods and other movable properties, if any, found within such premises,
and

Tax  to  be
charged on
buildings,  in
respect of
which  it  is
leviable.

1979 : Mah. XXIX]

Maharashtra Tax on Buildings (with larger
Residential Premises) (Re-enacted) Act, 1979.
(b) in the case of any other premises, upon such premises and upon the goods

7

and other movable properties, if any, found within such premises.
14.

(1) Within a period of thirty days from the  date of recovery of the tax and
penalty, if any, the amount so recovered shall, from time to time, be paid by the
Municipal Commissioner to the State Government.

(2) The proceeds of the tax and penalty, if any, collected and paid to the State
Government  under  the last  preceding sub-section  shall  be  credited  to  the
Consolidated Fund of the State.

(3) Within three months from the date of expiry of every year, the Municipal
Commissioner shall furnish to the State Government a return showing the aggregate
amount of tax assessed by the assessing authority in respect of that year, and the
aggregate amount  of such  assessed tax  and penalty,  if any,  collected by  the
collecting authority in that year.

Crediting
amount  of
tax collected
to  State
Government
and
submission
of return of
collection by
collecting
authority.

15.

(1) If any  municipal corporation makes a  default in  the collection or
payment to the State Government of any sum due in respect of the tax under this
Act, the State Government may, after holding such inquiry as it thinks fit, fix a period
for the collection or payment of such sum.

Default  of
municipal
corporation
in collecting
tax.

(2) If the collection or payment of the sum is not made within the period so
fixed, the State Government  may, notwithstanding anything contained in any law
relating to the funds vesting in such municipal corporation or any other law for the
time  being in  force, direct  any bank  in which  any moneys  or the  municipal
corporation are deposited or the person in-charge of the Government treasury or
of  any other place of security in which the moneys of such municipal corporation
are deposited, to pay such sum from such money as may be standing to the credit
of the municipal corporation in such bank or, as the case may be, in the hands of
such person or as may, from time to time, be received, from or on behalf of the
municipal corporation by way of deposit by such bank or person, and such bank
or person shall be bound to obey such order.

(3) Every payment made pursuant to an order under sub-section (2) shall be
sufficient discharge to such bank or person, from  all liability to the municipal
corporation, in respect of any sum so paid by it or him out of the moneys of that
municipal corporation so deposited with such bank or person.

MISCELLANEOUS

16. The assessing authority or the appellate authority or any officer authorised
by any of these authorities may, after due notice, at any time between sunrise and
sunset, enter any taxable premises for the purpose of collecting particulars relating
thereto, or for taking measurement of the premises and may require the owner or
occupier of the premises  or any other person in-charge thereof to produce  for
inspection any book, register or record kept therein and ask for any information
relating to the taxable premises for the purpose of assessing the tax ; and the owner
or occupier of the premises or other person in-charge thereof shall be bound to
afford facilities for taking measurement and for such inspection, and furnish such
information as is available with him.

Power of
entry,
inspection,
etc.

17.

(1) If any assessee satisfies the assessing authority that the amount of
the tax paid by him exceeds the amount with which he is properly assessable under
this Act, such assessee shall be  entitled to a refund of any such excess amount
from the assessing authority.

Refunds.

(2) The appellate authority in exercise of its appellate powers, if satisfied to the
like effect, shall cause a refund to be made by the assessing authority of any amount
found to have been wrongly paid or paid in excess.

8

Maharashtra Tax on Buildings (with larger
Residential Premises) (Re-enacted) Act, 1979.

[1979 : Mah. XXIX

Limitation
for claims for
refund.

18. No claim to any refund of the tax under section 17 shall be admitted, unless
it is made within one year from the date of payment of the tax by the  assessee or,
where an appeal has been preferred, within one year from the date of receipt of the
order in appeal.

Penalty for
default  in
payment  of
tax.

19.

(1)  If any  person, on  being served  with a  notice of  demand for  the
collection of tax in pursuance of the provisions of section 12, fails to pay within
the period mentioned in the notice, any amount due from him on account of tax, the
Muncicipal Commissioner, on being satisfied that such person has wilfully failed
to pay the tax, may, subject to the general or special orders of the State Government,
imposed and recover from him as penalty a sum not exceeding one-tenth of the
amount of the tax so unpaid, in addition to the amount of tax payable by him.

(2)  Sums recoverable under this  section shall  be recovered  in the  manner

provided in section 12 for the collection of tax.

Penalty for
failure to
furnish
return.

20.

(1)  If any  person fails,  without reasonable  cause, to  furnish to  the
assessing authority any return specified in sub-section (3) or sub-section (4)  of
section 8, the assessing authority may after giving a show cause notice, impose a
penalty which may extend to one hundred rupees.

Offence of
making  false
statement,
etc.

Punishment
for
obstruction.

Offences  by
companies.

(2) The penalty imposed under sub-section (1) may be recovered in the same

way as the tax and penalty are recovered under sub-section (2) of section 12.

21.

If  any  person  makes  any  statement  in  the  return furnished  under
sub-section (3) or sub-section (4) of section 8, or furnishes any information under
section 16, which is false or which he either knows or has reason to believe to be
false or does not believe to be true, he shall, on conviction, be punished with simple
imprisonment for a term which may extend to six months, or with fine which may
extend to one thousand rupees, or with both.

22.

If any person obstructs the assessing or appellate authority, or any officer
authorised by any of those authorities, in the discharge of its or his duties under
section  16, he  shall, on  conviction, be  punished with  imprisonment of  either
description for a term which may extend to three months, or with fine which may
extend to five hundred rupees, or with both.

23.

(1) Where an offence under this Act has been committed by a company,
every person who at the time the offence was committed, was in charge of, and
was responsible to, the company for the conduct of the business of the company,
as well as the company shall be deemed to be guilty of an offence and shall be
liable to be proceeded against and punished accordingly :

Provided  that, nothing contained in this  sub-section shall  render any  such
person liable to any punishment provided in this Act, if he proves that the offence
was committed without his knowledge or  that he exercised all due diligence to
prevent the commission of such offence.

(2) Nothwithstanding anything contained in sub-section (1), where an offence
under this Act has been committed by a company and it is proved that the offence
has been committed with the consent or connivance of or is attributable to, any
neglect on the part  of any  Director, Manager, Secretary or other Officer,  such
Director, Manager, Secretary or other Officer shall also be deemed to be guilty of
that offence and shall be liable to be proceeded against and punished accordingly.

Explanation.— For  the purpose of this section,—

(a)  “ company ” means  a body  corporate and  includes a  firm or  other

association of individuals ;

(b) “ Director ” in relation to a firm, means a partner in the firm.

1979 : Mah. XXIX]

Maharashtra Tax on Buildings (with larger
Residential Premises) (Re-enacted) Act, 1979.

24. The following buildings shall be exempt from the payment of the tax, that

is to say,—

(a) buildings vesting in, or belonging to, the Central or State Government ;
(b) buildings vesting  in any other State Governmnet or belonging to  any
local  authority and used exclusively  for public purposes, and  not used  or
intended to be used for purpose of profit ;

(c) buildings vesting in the Board of Trustees of the Port of Bombay and not

used or intended to be used for the purpose of profit ;

(d) buildings or parts thereof vesting in, or in the occupation of, any consul
de carriers, whether called a consul-general, consul, vice-consul, consular agent,
pro-consul or by any other names, of a foreign State, or of any member (not
being citizens of India) of the staff of such officials and such buildings or parts
are used or intended to be used for residential purpose and not used or intended
to be used for purpose of profit.
25.

For the removal of  doubts, it  is hereby declared that the provisions of
this Act shall be in addition to the provisions of any other law providing for the
levy of tax on immoveable property.

26.

(1) The power to make rules under this Act shall be exercised by the State
Government, by notificaiton in the Official Gazette,  subject to the condition of
previous publication except on the first occasion of the exercise of such power.

(2) Without prejudice to any power to make rules contained elsewhere in this
Act the State Government may make rules consistent with this Act generally to
carry out the purposes of this Act. Such rules may provide for payment of fees for
any of the purposes of this Act, for which no provision has been made in this Act.
(3) Every rule made under this section shall be laid, as soon as may be after it is
made, before each House of the State Legislature while it is in session for a total
period of thirty days, which may be comprised in one session or in two successive
sessions, and if, before the expiry of the session in which it is so laid or the session
immediately following, both Houses agree in making any modification in the rule,
or both houses agree that the rule should not be made, and notify such decision in
the Official Gazette, the rule shall, from the date of publication of such notification,
have effect only in such modified form or of no effect, as the case may be ; so,
however, that any such modification or annulment shall be without prejudice to
the validity of anything previously done or omitted to be done under that rule.
TRANSITIONAL  AND SPECIAL PROVISIONS

27. The Maharashtra Tax on Residental Premises Act, 1974 (hereinafter referred

to as “ the repealed Act ”) shall stand repealed.

28. (1) As soon  as may be, after  the appointed day, the assessing authority
shall prepare the list of taxable premises under section 8 and the assessment list
under sections 9 and 10 for the year commencing on the 1st April 1979 and ending
on the 31st March 1980 and take or cause to be taken further action for levying and
collection of the tax for that year according to the provisions of this Act.

(2) On the basis of the list of taxable premises and the assessment list referred
to in sub-section (1), the assessing  authority shall then  prepare list of taxable
premises and the assessment list for the period commencing on the 1st April 1974
and ending on the 31st March 1979. Such lists may be prepared separately for each
year or for two or more years as may be determined by the assessing  authority.
The provisions of sections 8, 9, 10 and 11 and other relevant sections and the rules
made thereunder shall apply, mutatis mutandis, to the preparation and finalisation
of such lists.

Mah.
XIX of
1974.

9

Exemptions
of certain
buildings
from pay-
ment  of  tax.

Tax  under
this  Act
leviable in
additions  to
other  taxes.

Power  to
make  rules.

Repeal  of
Mah.  XIX  of
1974.

Preparation
of  list  of
taxable
premises  and
assessment
list  and
collection of
tax for
1974-79.

1 0

Maharashtra Tax on Buildings (with larger
Residential Premises) (Re-enacted) Act, 1979.

[1979 : Mah. XXIX

Refund of
amount  paid
under
repealed Act
to  persons
not  liable  to
tax  under
this  Act.

Provision for
revision of
bill or refund
order when it
is not correct.

(3) After the assessment list or lists are prepared and finalised for the period
from the 1st April 1974 to the 31st March 1979, the collecting authority shall cause
bills to be prepared in respect of the taxable premises and serve such bills on the
persons liable to pay the tax and take or cause to be taken futher action for the levy
and collection of the tax for relevant year or years according to the provisions of
this Act.

(4) Separate bill may be prepared for separate premises. Separate or consolidated
bills may be prepared for  different years. Every such bill shall specify the residential
premises in respect of which the tax is due, the period or periods for which the
tax is due, the rateable value of the premises, the amount of tax assessed in respect
thereof,  the amount  (if any)  paid by the assessee  under the repealed Act  and
the  balance payable by him or the amount of refund payable to him, as the case
may be.

29. Where  the colleting authority finds that any person who has paid any
amount under the repealed Act is not liable to pay tax under this Act, the collecting
authority shall, as soon as may be, order refund to such person of the amount paid
by him under the repealed Act.

30.

(1) If any person claims that the amount of balance payable by him or the
amount of refund payable to him under any bill served on him under section 28 or
the amount of refund payable to him under section 29 is not correct, he may make
an  application to the collecting authority in writing stating the correct amount
according to his caluclation,  supported by  bills and receipts in  respect of  the
amount paid by him under the repealed Act.

(2) On receipt of any such application, the collecting authority may after holding
such inquiry as it deems fit and after giving a reasonable  opportunity of being
heard to the applicant, either confirm the bill, already served or amend the bill or
the refund order and issue a revised bill or refund order, as the case may be.

SC HE DULE

(See  section 3)

Area
1

Rate of tax
2

I. Grater Bombay.— Where the floorage of the
residential premises exceeds 125 square
metres and the rateable value exceeds rupees
one thousand and five hundred.

Ten per cent. of the
rateable value of
the residential
premises.

II. Within  the  limits  of  the  other  Corporation Ten per cent. of the
rateable value of
the  residential
premises.

areas.— Where the floorage of the  residential
premises exceeds 150 square metres and the
rateable value exceeds rupees one thousand
and five hundred.

PRINTED AT THE GOVERNMENT CENTRAL PRESS, MUMBAI

(iv)

Maharashtra  Debt Relief  Act,  1975

[1976  :  Mah.  III

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can be obtained from—

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